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2023 (9) TMI 59 - AT - Central ExciseCENVAT Credit - supplies made to SEZ by DTA unit, specially to SEZ developers - credit denied to the supplier under Rule 6 (6) of the Cenvat Credit Rules, 2004 on the ground that during the material time no exemption was available to the appellant - HELD THAT:- Notification No. 50/2008-CE (NT) specifically provided benefit to SEZ, came into existence only on 31.12.2008 and there was no way having its retrospective application - Other issues regarding export and all have also been elaborated by Commissioner (Appeals). There are no merit in the appeal - appeal dismissed.
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